INVESTIGATING THE KEY FACTORS AFFECTING THE AUDIT QUALITY – EVIDENCE FROM SAUDI STOCK MARKET LISTED COMPANY

Abstract

The purpose this thesis is to determine the factors such as audit firm size, auditor fees, auditor independence, audit firm reputation, auditor tenure and industry experience affects the audit quality of the Saudi Listed companies. Considering the purpose of the study, a literature review was carried out. The objective of this study will be accomplished through analysing the views of Saudi auditors which are obtained with the help of a questionnaire. The six of the most common factors mentioned in the previous studies were selected, and the relation between these six factors and audit quality was analysed with the helped of the literature review. The results showed that most of the auditors think that a positive relation is shared between the auditor independence, auditor tenure and industry expertise, while the other factors which are audit firm size, audit firm reputation and auditor fees do not share a positive relation with the audit quality of the Saudi listed companies. The auditors also chose auditor independence as the most dominant factor.

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